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NY M87064




October 11, 2006

CLA-2-83:RR:NC:N1:121 M87064

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Mr. Joseph Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of garden hooks from China

Dear Mr. Hoffacker:

In your letter dated September 27, 2006, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

The merchandise is three styles of garden hooks. Item number HC9264 is an 84-inch tall, double shepherd hook composed of painted steel with a glass sun insert. Item number HC9273 is a 48-inch tall, single shepherd hook composed of painted steel with a glass sun insert. Item number HK-84 is an 84-inch tall, single shepherd hook made of painted steel.

The essential character of items HC9264 and HC9273 is imparted by the metal component due to the role of the hook in relation to the use of the good. The hooks can be used to hold planters, wind chimes, birdhouses, etc.

The applicable subheading for the garden hooks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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